https://www.taxtmi.com/caselaws?id=794048 Imported indoor and outdoor VRF air-conditioner units were held classifiable as parts under Heading 8415 9000, not as split system air conditioners under Heading 8415 1010. The purchase orders, model details and surrounding records showed the goods were VRF units, and the absence of an express VRF reference in the import documents was not decisive. Because the imports did not include the other essential components needed to make a complete split system, the department's contrary classification was rejected. Prior decisions treating similar VRF indoor and outdoor units as parts under Heading 8415 9000 were followed, and the department's classification was found unsustainable. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794048 Imported indoor and outdoor VRF air-conditioner units were held classifiable as parts under Heading 8415 9000, not as split system air conditioners under Heading 8415 1010. The purchase orders, model details and surrounding records showed the goods were VRF units, and the absence of an express VRF reference in the import documents was not decisive. Because the imports did not include the other essential components needed to make a complete split system, the department's contrary classification was rejected. Prior decisions treating similar VRF indoor and outdoor units as parts under Heading 8415 9000 were followed, and the department's classification was found unsustainable. Case-Laws Customs Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794048